# ASC 730-20-S00: Research and Development — Research and Development Arrangements — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/730/20/#sec-00-status)

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## ASC 730-20-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/730/20/#sec-00-status)

SEC content: yes

##### [730-20-S00-1](https://asc.understandingaccounting.org/asc/730/20/#730-20-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL5311990-161651"><tbody><tr><td class="entry text-align-center" colspan="1"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/730/20/#730-20-S99-1" class="xref">730-20-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-03/" class="xref">Accounting Standards Update No. 2012-03</a></td><td class="entry">08/27/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/730/20/#730-20-S99-1" class="xref">730-20-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-03/" class="xref">Accounting Standards Update No. 2009-03</a></td><td class="entry">08/24/2009</td></tr></tbody></table>